# Finance Act 2026, Paragraph 5: Amendments of Part 2 of FA 2001

Extent: E+W+S+N.I.

In subsection (7), at the appropriate place insert—
““relevant Scottish site”, in relation to a quantity of aggregate, means a site in Scotland that falls within section 19(2) in relation to that quantity of aggregate, or would so fall if in section 20(1)(a)—
(a)the reference to England, Wales or Northern Ireland included Scotland, and
(b)the reference to relevant waters included Scottish waters.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.